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Report File
Date Issued
Submitting OIG
National Science Foundation OIG
Other Participating OIGs
National Science Foundation OIG
Agencies Reviewed/Investigated
National Science Foundation
Report Number
24-1-004
Report Type
Audit
Location

Durham, NH
United States

Number of Recommendations
7
Questioned Costs
$7,754
Funds for Better Use
$0
External Entity
University of New Hampshire

Open Recommendations

This report has 7 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
1.1 Yes $4,604 $0

Direct UNH to provide documentation supporting that it has repaid or otherwise credited the $4,604 in questioned long-term visa and travel costs for which it has agreed to reimburse NSF.

1.2 Yes $0 $0

Direct UNH to create additional resources that provide guidance regarding the allowable charging of visa fees on NSF awards. This guidance should address how to ensure it does not charge unallowable long-term visa fees to NSF awards and only charges NSF awards for short-term visa fees for individuals whose involvement is necessary to complete award objectives.

1.3 Yes $0 $0

Direct UNH to update its travel policies and procedures to address the allowability of early departure expenses, as well as the importance of appropriately allocating conference registration expenses.

2.1 Yes $3,150 $0

Resolve the $3,150 in questioned inadequately supported service expenses and direct UNH to repay or otherwise remove the sustained questioned costs from its NSF awards.

2.2 Yes $0 $0

Direct UNH to strengthen its policies and procedures for establishing consulting service agreements. The updated policies and procedures should require that UNH establish formal agreements or alternate documents which identify the period of performance, scope of work, and compensation rate(s) when procuring services from external service providers.

3.1 Yes $0 $0

Direct UNH to strengthen its internal controls to ensure Principal Investigators approve—and UNH pays—subrecipient invoices within the 30-day requirement.

3.2 Yes $0 $0

Direct UNH to strengthen its internal controls to ensure: (i) Supplemental Pay Request Forms are appropriately approved prior to allowing individuals to earn additional salary; and (ii) relocation allowances are appropriately approved—and the approval is documented—prior to offer letters being issued.

National Science Foundation OIG

United States